The penalty may be waived by the IRS if you can show that ... the 25% excise tax by filing IRS Form 5329 and attaching a letter of explanation for the waiver. When requesting a waiver, do not ...
Along with the form 5329, you should attach a letter explaining the shortfall ... there’s a good chance the IRS will waive the penalty. If so, you can expect to receive a notice from the IRS ...
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